Template-type: ReDIF-Article 1.0 Author-Name: Maria Serena Chiucchi Author-Name: Marco Gatti Title: Back to reality. Il gap tra teoria e prassi negli studi di controllo di gestione: quali prospettive? Abstract: Classification-JEL: Keywords: Note: Pages:5-10 Volume: 2020/Suppl. 1 Year: 2020 Issue:Suppl. 1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65966&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001-S1001 Number: 1 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65966 Template-type: ReDIF-Article 1.0 Author-Name: Matti Skoog Title: Management Control Theory and Practice Integration - Challenges and Possibilities Abstract: Classification-JEL: Keywords: Note: Pages:11-17 Volume: 2020/Suppl. 1 Year: 2020 Issue:Suppl. 1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65967&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001-S1002 Number: 2 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65967 Template-type: ReDIF-Article 1.0 Author-Name: Francesca Sgr? Author-Name: Federica Palazzi Author-Name: Massimo Ciambotti Author-Name: Lorenzo Gelsomini Title: Factors promoting and hindering the adoption of management accounting tools. Evidence from Italian manufacturing SMEs Abstract: This paper aims to provide empirical evidence of the factors considered relevant in promoting the adoption of Management Accounting (MA) tools, and those able to hinder their spread in Italian manufacturing small and medium-sized enterprises (SMEs). This study represents a bridge between theory and practice as it allows us to investigate which MA tools are adopted in a firms daily practice and which are the main factors fostering/hindering MA tools implementation. In 2018 a ques-tionnaire was sent to a total population of 1,100 Italian manufacturing SMEs; 102 responses were obtained. The findings show that SMEs mainly use budgeting tools, customer satisfaction, benchmarking analysis, economic and financial indexes. Additionally, the principal variable promoting the adoption of MA practices seems to be the competition increase, which is an input deriving from outside rising the information needs of entrepreneurs. Internal firm-specific factors significantly contribute to favouring the adoption of MA tools, particularly a corporate culture oriented to the management control to support decision-making processes, pro-moted by entrepreneurs and employees. Contrary, the lack of knowledge concern-ing the potentiality of MA tools and the lack of resources would seem to hinder the spread of these tools. Thus, the role of entrepreneurs, employees, and Universities in promoting knowledge transferring and sharing becomes pivotal to adopt effec-tive MAS. Classification-JEL: Keywords: Note: Pages:19-38 Volume: 2020/Suppl. 1 Year: 2020 Issue:Suppl. 1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65968&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001-S1003 Number: 3 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65968 Template-type: ReDIF-Article 1.0 Author-Name: Andrea Cardoni Author-Name: Alessio Paradisi Title: The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective Abstract: This paper aims to provide a contribution on how the small and medium enterpris-es (SMEs) may reduce the gap between theory and practice on management con-trol knowledge. The paper adopts a knowledge transfer (KT) approach grounded on Liyanage et al.?s (2009) framework. A project of management accounting (MA) implementation in a SME located in Umbria is presented and discussed fol-lowing a strong interventionist research approach. The case demonstrates the knowledge management relevance on MA implementation, able to integrate and reinforce the influence of contingency variables and institutional pressures. It con-tributes to show how the MA implementation has been positively influenced by the SME absorptive capacity (AC) and willingness to learn (WTL), connected to some educational and technical conditions characterizing the entrepreneur and the organization. This paper provides a practical contribution for practitioners and SMEs involved in the implementation of MA tools, demonstrating that successful implementation requires gradual learning cycles and some organizational pre-conditions to bring successful results. It also contributes to scientific debate en-hancing the active role of the actors in designing and implementing managerial control systems, as well as providing an original view that involves the supply and demand for innovation in managerial systems as sources and receivers of man-agement control knowledge. Classification-JEL: Keywords: Note: Pages:39-61 Volume: 2020/Suppl. 1 Year: 2020 Issue:Suppl. 1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65969&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001-S1004 Number: 4 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65969 Template-type: ReDIF-Article 1.0 Author-Name: Chiara Oppi Author-Name: Caterina Cavicchi Author-Name: Emidia Vagnoni Title: How does management accounting affect entrepreneurial orientation in SMEs? A structural equation modelling Abstract: Management accounting practices (MAP) appear to be a prerequisite for entrepreneur-ial orientation (EO) to positively influence profitability. In addition, critical capacities are a precondition to develop and maintain MAP. Studies revealed that small and me-dium enterprises use informal MAP and they generally lack managerial competences (MC) to develop and implement effective control systems to respond to environmental challenges. However, those who develop MC are more likely to implement MAP. The aim of the paper is to analyze the relationship between the use of MAP and the devel-opment of EO, where EO is measured through the independent dimensions of innova-tiveness, proactiveness and risk-taking. Further, the paper argues that the use of MAP is positively affected by the possession of MC. The paper adopts structural equation modelling to test the hypotheses, focusing on a sample of 339 Italian community pharmacies (response rate 54.6%). Findings support a positive relationship between MC and MAP and between MAP and EO, contributing to a field that is underexplored and providing suggestions for managers, practitioners and educators. Classification-JEL: Keywords: Note: Pages:63-78 Volume: 2020/Suppl. 1 Year: 2020 Issue:Suppl. 1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65970&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001-S1005 Number: 5 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65970 Template-type: ReDIF-Article 1.0 Author-Name: Francesco Badia Author-Name: Grazia Dicuonzo Author-Name: Simona Ranaldo Author-Name: Vittorio Dell?Atti Title: Il controllo di gestione nelle imprese familiari: un?analisi della letteratura Abstract: In the last few years the relevance of family firms in the global economy has fos-ter the scientific debate on this field. The specific characteristics of these business make the analysis of management control tools used by family firms particularly interesting. Given the growing attention to this topic, through a systematic literature review, this paper intends to outline the main issues on the use of management control and management accounting tools in family businesses. The results show three main streams of literature: 1) the element that differentiate the management control choices of family firms from non-family firms; 2) the influence of the leadership style on the use of formal or informal management control tools; 3) the development of management control system in particular stages of the family firm?s life, such as professionalization of the business, and generational succes-sion. The whole analysis reveals that there is an open space for the scholars interested in the development of managerial studies aimed at offering new contributions to family businesses, to identify management control tools able to adapt to the spe-cific characteristics and context of this type of organization. Classification-JEL: Keywords: Note: Pages:79-102 Volume: 2020/Suppl. 1 Year: 2020 Issue:Suppl. 1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65971&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001-S1006 Number: 6 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65971 Template-type: ReDIF-Article 1.0 Author-Name: Cristiana Cattaneo Author-Name: Gaia Bassani Title: Sticky costs: le determinanti e le sfide per manager e accademici Abstract: Sticky costs challenge the traditional approach to cost behavior. Costs are sticky if they decrease less when sales fall than they increase when sales rise by an equiva-lent amount. This occurs because managers deliberately adjust the resources committed to activities changing business volumes. This paper investigates the determinants of stickiness in the time-space contexts. Authors conduct a literature review analyzing 482 articles selected from the data-base Business Source Premier. The final sample of 60 papers is examined follow-ing a multitude of criteria: time of publication, journal, methodological approach, objectives, main results and factors determining sticky costs. Results show sticky costs as a global phenomenon that crosses countries and increases during macro-economic crisis. Costs could be classified as sticky, anti-sticky or super sticky and this asymmetric behavior depends on: national and industry context, firm charac-teristics and managers who take decisions about the level of costs. Classification-JEL: Keywords: Note: Pages:103-126 Volume: 2020/Suppl. 1 Year: 2020 Issue:Suppl. 1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65972&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001-S1007 Number: 7 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65972 Template-type: ReDIF-Article 1.0 Author-Name: Franco Cescon Author-Name: Andrea Garlatti Title: Costing to support strategies for product development. An empirical study of large international companies Abstract: The purpose of this study is mainly to investigate the use of Target Costing (TC) and Life Cycle Costing (LCC) to support New Product Development (NPD) strate-gies in large international companies. Another purpose is to determine how com-panies apply the TC concept and why this strategic costing technique is adopted to support NPD strategies. The study involves interviews in 7 organizations based in Europe and the United States and operating in Italy. It appears that TC, together with value engineering (VE) activities, is used in all 7 organizations in supporting NPD strategies, while only 2 organizations tend to use LCC. The contributions of this study to the accounting literature pertain to its research content and design. In particular, the paper offers new evidence for the debate concerning the relevance of strategic costing techniques, such as TC and LLC, in supporting NPD as a cen-tral dimension of the corporate strategies of the companies. Classification-JEL: Keywords: Note: Pages:127-149 Volume: 2020/Suppl. 1 Year: 2020 Issue:Suppl. 1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65973&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001-S1008 Number: 8 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65973 Template-type: ReDIF-Article 1.0 Author-Name: Chiara Mio Author-Name: Antonio Costantini Author-Name: Silvia Panfilo Author-Name: Sonia Baggio Title: CSR and management control integration. Evidence from an employee welfare plan implementation Abstract: Relatively little research has addressed questions on how companies integrate corporate social responsibility (CSR) and management control, and this study attempts to respond to recent calls for further investigation. Taking the perspective, advanced in the extant literature, that CSR can be regarded as a form of management control, the study has the objective to show how a socially responsible initiative, such as the implementation of an employee welfare plan undertaken by a SME, can address control issues. In particular, the company has designed the employee welfare plan as an incentive system. The study adopts an interventionist research (IVR) approach to accomplish with the research objective, and the results of the interventionist case study are interpreted based on the Merchant and Van der Stede object-of-control framework. In particular, results indicate that the implementation of the welfare plan has enabled the application of different types of control and provided incentive-related benefits, suggesting the potential impact of CSR as a management control device. Classification-JEL: Keywords: Note: Pages:151-175 Volume: 2020/Suppl. 1 Year: 2020 Issue:Suppl. 1 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=65974&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:MACOMA:v:html10.3280/MACO2020-001-S1009 Number: 9 X-File-Ref: http://www.francoangeli.it/Riviste/References.ashx?idArticolo=65974